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29 November 1995
27 November 1995
20 November 1995
The corporation tax is arguably the most well-studied tax found throughout the world.
1 November 1995
The analysis of the expenditure decisions of English local authorities has assumed great importance as central government has sought to exercise increasing control over the activities of local government.
1 November 1995
In this Commentary, the authors look at the likely effects that real year-by-year increases in road fuel duties will have on the use of cars by households and on their economic welfare, with particular attention to the distributional consequences.
1 November 1995
There has been much debate about legislative complexity and many people believe the situation is now so bad that something must be done - we cannot go on as we are. This report examines the scope for purposive legislation and clearer language and asks whether we need to rewrite our tax laws from scratch.
1 November 1995
The Green Budget outlines the macroeconomic background, assesses the fiscal stance, and then considers a wide range of tax and spending issues that will be on the Chancellor's pre-budget agenda.
2 October 1995
1 October 1995
1 September 1995
Private pensions seem likely to provide the dominant source of income for the majority of retired workers in the future.
1 September 1995
29 August 1995
Individuals in the UK now face an effective choice between joining different types of pension plan.
16 August 1995
In this paper we ask whether households are saving enough for their retirement.
16 August 1995
Double taxation of company dividends is reduced in the UK by a partial imputation system of corporation tax, which was introduced in 1973.
15 August 1995
1 August 1995
The British domestic gas market is to be opened to competition from April 1996.
1 August 1995
In my paper 'Improving work incentives in a means-tested welfare system: the 1994 Australian social security reforms' (Fiscal Studies, vol. 16, no. 2, May 1995), I stated (page 51) that 'Receipt of Partner Allowance (but not Parenting Allowance) is to be conditioned by satisfaction of the activity test'. This is incorrect.
1 August 1995
Despite the widespread use of income as a measure of household welfare, there is much to recommend the use of consumption.
1 August 1995